August 2019 Article Archives

National Society of Accountants for Cooperatives Announces Peggy Maranan as 2026 Silver Bowl Award Recipient

Published January 27, 2026

The National Society of Accountants for Cooperatives (NSAC) is proud to announce that Peggy Maranan, Chief Financial Officer of DEMCO, has been selected as the 2026 recipient of the Silver Bowl Award, the Society’s highest and most prestigious honor. The Silver Bowl Award recognizes an individual who, over an extended period, has made exceptional contributions that enhance both the image and operations of the cooperative profession. Bestowed ...

Open the Door to Opportunity with an NSAC Scholarship!

Published January 9, 2026

NSAC Scholarship Application open. Do you know a graduating high school senior or a current college student who’s excited about business, accounting, or finance? This is their chance to turn ambition into opportunity!

Balancing Mission and Modernization: The Future-Ready Finance Function in Electric Cooperatives

Published January 27, 2026

The financial landscape across all sectors is undergoing transformative change, driven by digital acceleration, workforce shifts, regulatory complexity, and the growing expectation for finance leaders to act not only as stewards of capital but also as strategic catalysts of organizational transformation. Deloitte’s 2026 Finance Trends Report (2025) identifies five emerging dynamics that are reshaping global finance functions: enhanced ...

OBBBA Gives Lenders a Partial Exclusion on Interest Earned on Certain Loans Secured by Rural or Agricultural Real Property

Published January 13, 2026

Renewal of Section 199A(g) The One Big Beautiful Bill Act, P.L. No. 119-21, made Section 199A(g) permanent by eliminating the December 31,2025 sunset provision in Section 199A(i) of the Internal Revenue Code of 1986, as amended (the “Code”). Code Section 199A(g) offers a 9% deduction to specified agricultural and horticultural cooperatives on domestic production income. The following offers a very brief summary of the ...

Qualified Opportunity Zones under OBBBA

Published December 30, 2025

This article will summarize the Qualified Opportunity Fund tax rules under old law and the changes made under the One Big Beautiful Bill of 2025 (OBBBA). It will also discuss the new rules for rural areas, and how these may be helpful to cooperatives. With the changes that were made in OBBBA, it may be worthwhile for cooperatives and their advisors to look more closely at these rules if the cooperative has a significant short- or ...